Customs Duty on Goods from Pakistan: Supreme Court Interprets “Date” of Bill of Entry (23 September 2020)

/ Customs Act, 1962, Customs Act, 1962 with Section 15, Customs Act, 1962 with Section 17, Customs Act, 1962 with Section 46, Customs Tariff Act, 1975, Customs Tariff Act, 1975 with Section 8A, Dhananjaya Y Chandrachud, General Clauses Act, 1897, General Clauses Act, 1897 with Section 5(3), Indu Malhotra, Information Technology Act, 2000, Judges, K.M. Joseph

Supreme Court Clarifies Customs Duty Rate on Imports from Pakistan Post-Pulwama LEGAL ISSUE: Determination of the applicable customs duty rate on imported goods based on the date of bill of entry presentation versus the date of notification of duty change. CASE TYPE: Customs Law, Import Duty Case Name: Union of India & Ors. vs. M/S […]

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